ANALYSIS

Cutting edge analysis on tax issues.

Ian Shaw

When does the exercise of discretion result in the loss of beneficial EMI tax treatment? Ian Shaw (Korn Ferry) critiques HMRC’s long-awaited guidance.

Bryn Reynolds

Gary Barnett

Gary Barnett and Bryn Reynolds (Simmons & Simmons) review the Supreme Court’s decision in NHS Lothian Health Board and the CJEU’s ruling in GE Aircraft Engine Services, among other developments.

Chris Sanger

In a curiously comforting way, this was a good old fashioned Autumn Statement.

Howard Watkinson

The Upper Tribunal has set a limit on what can be considered a ‘special legal regime’, writes Howard Watkinson (Devereux Chambers).

Helen Adams

Case law on discovery has continued to evolve after the Supreme Court’s judgment in Tooth, as Helen Adams (BDO) explains.

Chancellor Jeremy Hunt delivered his Autumn Statement on 17 November 2022, setting out proposals to address a £55bn gap in the UK’s finances, with half of that amount being raised through increased taxation.

Tim Sarson

The latest on Pillar Two and the European Commission’s consultation on a new common corporate tax system in the EU are among the developments covered in this month’s review, by Tim Sarson (KPMG).

Duncan Weldon

George Osborne in style but Gordon Brown in substance.

Mike Lane

‘It’s like déjà vu all over again!'

Jenny Doak

Following a global trend and as widely predicted, the government has announced further ‘windfall’ taxes on the energy sector by increasing the rate of energy (oil and gas) profits levy (EPL) and introducing a new electricity generator levy (EGL).

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